What are amendments to procedures for kết quả bóng đá trực tiếp extension in Vietnam according to Decision 2127?

What are amendments toprocedures for kết quả bóng đá trực tiếp extension in Vietnamaccording to Decision 2127?

Based on Part 2 of the Appendix attached toDecision 2127/QD-BTC 2024stipulating the procedure and methods of implementing procedure for kết quả bóng đá trực tiếp extensions as follows:

+ Step 1:Taxpayers eligible for kết quả bóng đá trực tiếp extension shall prepare and submit their dossiers to the tax authority directly managing the taxpayer.

++ According toNghị định 64/2024/NĐ-CP: Taxpayers who directly declare and pay tax to the tax authority and are eligible for the extension shall send an Application for kết quả bóng đá trực tiếp extension and land rent (hereinafter referred to as Application for Extension), either electronically or as a paper document directly to the tax authority or via postal services, using the form in the Appendix issued withNghị định 64/2024/NĐ-CP, to the authority directly managing them once for the entire amount of kết quả bóng đá trực tiếp and land rent arising in the extended kết quả bóng đá trực tiếp periods in conjunction with the kết quả bóng đá trực tiếp declaration filing time as per the monthly (or quarterly) regulation on kết quả bóng đá trực tiếp management. In cases where the Application for Extension is not submitted at the same time as the kết quả bóng đá trực tiếp declaration filing, the latest submission date is September 30, 2024; the kết quả bóng đá trực tiếp authority will still execute the kết quả bóng đá trực tiếp and land rent extension for the periods arising before the application submission.

++ According toNghị định 65/2024/NĐ-CP: Eligible taxpayers shall send the Application for Special Consumption kết quả bóng đá trực tiếp extension, either by electronic means or as a paper document directly to the tax authority or via postal services, using the form in the Appendix issued withNghị định 65/2024/NĐ-CPto the authority directly managing them once for all the extended periods along with the special consumption kết quả bóng đá trực tiếp declaration filing time as per the kết quả bóng đá trực tiếp management regulations. In cases where the Application for Extension is not submitted at the same time as the special consumption kết quả bóng đá trực tiếp declaration filing, the latest submission date is November 20, 2024; the kết quả bóng đá trực tiếp authority will still execute the extension for the special consumption kết quả bóng đá trực tiếp periods as provided in Article 3 ofNghị định 65/2024/NĐ-CP.

+ Step 2:kết quả bóng đá trực tiếp authority receives the taxpayer’s dossier:

++ If the dossier is directly submitted at the tax authority or via postal services, the tax authority staff will receive and process the dossier and return the results as per regulations. For kết quả bóng đá trực tiếp extensions as perNghị định 64/2024/NĐ-CPandNghị định 65/2024/NĐ-CP, the kết quả bóng đá trực tiếp authority is not required to issue results.

++ If the dossier is submitted via electronic transactions, the receipt, verification, and acceptance of the kết quả bóng đá trực tiếp dossier are conducted by the kết quả bóng đá trực tiếp authority through the electronic data processing system.

According toNghị định 64/2024/NĐ-CP: If the taxpayer has amounts to be extended in different areas managed by different kết quả bóng đá trực tiếp authorities, the kết quả bóng đá trực tiếp authority directly managing the taxpayer is responsible for conveying the Application for Extension information to the relevant kết quả bóng đá trực tiếp authorities.

How long is the processing time for the procedure for kết quả bóng đá trực tiếp extension in Vietnam?

Based on Part 2 of the Appendix attached toDecision 2127/QD-BTC 2024stipulating the processing time for the procedure for kết quả bóng đá trực tiếp extension as follows:

- Processing time:

+ In case the extension application dossier is incomplete according to the regulations or discrepancies in material value in the dossier declared by the taxpayer or other errors are detected, within 3 working days from the dossier receipt date, the kết quả bóng đá trực tiếp authority must issue a written notification using Form 01/TB-BSTT-NNT issued withDecree 126/2020/ND-CPon October 19, 2020 of the Government of Vietnam, requesting the taxpayer to provide explanations or additional documents.

+ In case the extension application dossier is complete, within 10 working days from the dossier receipt date, the tax authority must issue a Notice of Disapproval of kết quả bóng đá trực tiếp extension (Form 03/GHAN issued with Appendix ICircular 80/2021/TT-BTCdated September 29, 2021 of the Ministry of Finance) for cases not eligible for kết quả bóng đá trực tiếp extension or a Decision on kết quả bóng đá trực tiếp extension (Form 02/GHAN issued with Appendix ICircular 80/2021/TT-BTCdated September 29, 2021 of the Ministry of Finance) for cases eligible for kết quả bóng đá trực tiếp extension.

According toNghị định 64/2024/NĐ-CP:

+ No result (notification) needs to be issued to the taxpayer if the extension is accepted.

+ There is no stipulated resolution time in case during the extension period, the kết quả bóng đá trực tiếp authority has grounds to determine that the taxpayer is not eligible for the extension; the kết quả bóng đá trực tiếp authority shall issue a notification to the taxpayer regarding the non-extension, and the taxpayer must fully pay the kết quả bóng đá trực tiếp, land rent, and late payment interest for the extended period to the state budget.

According toNghị định 65/2024/NĐ-CP:

+ No result (notification) needs to be issued to the taxpayer if the extension is accepted.

+ There is no stipulated resolution time in case during the extension period, the kết quả bóng đá trực tiếp authority has grounds to determine that the taxpayer is not eligible for the extension; the kết quả bóng đá trực tiếp authority shall issue a notification to the taxpayer regarding the cessation of the extension, and the taxpayer must fully pay the kết quả bóng đá trực tiếp and late payment interest for the extended period to the state budget.

What are the amendments to the procedure for kết quả bóng đá trực tiếp extension in Vietnamaccording to Decision 2127? (Image from the Internet)

What are the required documents for kết quả bóng đá trực tiếp extension in Vietnam according to Decision 2127?

Based on Part 2 of the Appendix attached toDecision 2127/QD-BTC 2024stipulating the required documents for kết quả bóng đá trực tiếp extension, including:

- The written request for kết quả bóng đá trực tiếp extension by the taxpayer using Form 01/GHAN issued with Appendix 1Circular 80/2021/TT-BTC.

- Depending on the case, the kết quả bóng đá trực tiếp extension application needs to include the following additional documents:

(*) In case of natural disasters, catastrophes, epidemics, fires, unexpected accidents as specified in point a clause 27 Article 3 of the kết quả bóng đá trực tiếp Administration Law 2019, it must have:

- Documentation proving the time and place of the natural disaster, catastrophe, epidemic, fire, or unexpected accident (original or certified copy by the taxpayer);

- Documentation determining the value of material loss computed by the taxpayer or the taxpayer's legal representative who takes responsibility for the accuracy of the data;

- Documentation (original or certified copy by the taxpayer) regulating the responsibility of organizations and individuals for compensation for damages (if any);

- Relevant documents (original or certified copy by the taxpayer) regarding the compensation for damages (if any).

(*) In other force majeure cases specified in clause 1 Article 3 of Decree 126/2020/ND-CP of the Government of Vietnam, it must have:

- Documentation determining the value of material loss computed by the taxpayer or the taxpayer's legal representative who takes responsibility for the accuracy of the data;

- Documentation proving the time and place of force majeure by the competent authority; documentation proving the taxpayer must suspend, cease production, and business due to war, insurrection, or strike (original or certified copy by the taxpayer);

- Documentation proving the encounter with non-subjective risks causing the taxpayer to lack financial ability to pay to the state budget due to non-subjective causes (original or certified copy by the taxpayer);

- Relevant documents (original or certified copy by the taxpayer) regarding insurance compensation by insurance authorities (if any).

(*) In case of relocating production and business establishments as specified in point b clause 1 Article 62 of the kết quả bóng đá trực tiếp Administration Law 2019, it must have:

- Decision of the competent state authority on relocating production and business establishments of the taxpayer (original or certified copy by the taxpayer);

- Scheme or relocation plan clearly stating the schedule and implementation progress of the taxpayer (original or certified copy by the taxpayer).

++ According toNghị định 64/2024/NĐ-CP: The Application for kết quả bóng đá trực tiếp extension and land rent using the form in the Appendix issued withNghị định 64/2024/NĐ-CP.

++ According toNghị định 65/2024/NĐ-CP: The Application for Special Consumption kết quả bóng đá trực tiếp extension using the form in the Appendix issued withNghị định 65/2024/NĐ-CP.